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Read. Follow. Verify.Louisiana proposes constitutional amendment for tiered senior property tax exemptions starting in 2028
Last action · May 22, 2026: Effective date: See Act.Sponsors: Les Farnum and 1 other
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What This Bill Does
House Bill 514 proposes a constitutional amendment to authorize an additional property tax exemption ranging from $6,000 to $30,000 of assessed property value for homeowners aged 65 and older who qualify for the , pending voter approval on November 3, 2026.
Property owners aged 65 and older could see reduced local tax burdens depending on their age tier, while taxing authorities must absorb the revenue loss without shifting tax liability onto other residents.
- Louisiana property assessments and homestead exemptions are governed by Article VII of the state constitution, which provides baseline exemptions and allows special assessment levels for qualifying seniors. context
- Constitutional amendments in Louisiana require approval by two-thirds of the legislature followed by a majority vote of the state electorate during a statewide election. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Property owners aged 65 and older
Eligible seniors receive tiered additional property tax exemptions ranging from $6,000 to $30,000 based on their age bracket.
Surviving spouses
Surviving spouses who occupy and own or hold a usufruct on the property and are within five years of the owner's age remain eligible for the exemption.
Taxing authorities
Parishes and municipalities must absorb any revenue decrease resulting from the exemption without shifting tax burdens to other taxpayers.
Key Facts
- Homeowners aged 65 to 68 receive an additional $6,000 assessed valuation exemption.
- Homeowners aged 69 to 72 receive an additional $12,000 assessed valuation exemption.
- Homeowners aged 73 to 76 receive an additional $18,000 assessed valuation exemption.
- Homeowners aged 77 to 80 receive an additional $24,000 assessed valuation exemption.
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- Homeowners aged 81 and older receive an additional $30,000 assessed valuation exemption.
- Surviving spouses remain eligible if they occupy and own or retain a usufruct on the property and are not more than five years younger than the owner.
- The exemption applies in any parish or municipality where approved by a majority of local electors.
- Taxing authorities must absorb any revenue decrease without creating additional tax liability for other taxpayers or triggering millage adjustments.
- Trusts are eligible for the exemption as provided by law.
- The constitutional amendment goes before statewide voters on November 3, 2026, and takes effect on January 1, 2028, if approved.
Frequently Asked Questions
Who qualifies for the additional property tax exemption?
How does the age of the property owner affect the exemption amount?
Will other taxpayers face higher taxes to cover the lost revenue?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Became law.
Procedural history
24 actions- May 25, 2026HouseReceived from the Senate without amendments.
- May 25, 2026HouseEnrolledEnrolled and signed by the Speaker of the House.
- May 22, 2026HouseTaken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
- May 22, 2026HouseBecomes Act No. 274.
- May 22, 2026HouseEffective date: See Act.
- May 21, 2026SenateEnrolledSigned by the President of the Senate.
Show 18 earlier actions
- May 20, 2026SenateFloorRules suspended. Read by title, passed by a vote of 34 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
- May 19, 2026SenateFloorReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- May 18, 2026SenateRules suspended. Recalled from Committee.
- May 18, 2026SenateIntroducedRead by title and referred to the Legislative Bureau.
- May 12, 2026SenateIntroducedRead by title. Recommitted to the Committee on Finance.
- May 11, 2026SenateCommitteeReported favorably.
- Apr 21, 2026SenateCommitteeRead second time by title and referred to the Committee on Revenue and Fiscal Affairs.
- Apr 20, 2026HouseFloorRead third time by title, roll called on final passage, yeas 93, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate.
- Apr 20, 2026SenateReceived in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
- Apr 15, 2026HouseScheduled for floor debate on 04/20/2026.
- Apr 14, 2026HouseFloorRead by title, ordered reengrossed, passed to 3rd reading.
- Apr 13, 2026HouseReported without amendments (6-0-1).
- Mar 31, 2026HouseIntroducedRead by title, amended, ordered engrossed, recommitted to the Committee on Civil Law and Procedure.
- Mar 30, 2026HouseReported with amendments (17-0). To be recommitted to the Committee on Civil Law and Procedure.
- Mar 9, 2026HouseIntroducedRead by title, under the rules, referred to the Committee on Ways and Means.
- Feb 27, 2026HouseFirst appeared in the Interim Calendar on 2/27/2026.
- Feb 26, 2026HousePrefiled.
- Feb 26, 2026HouseCommitteeUnder the rules, provisionally referred to the Committee on Ways and Means.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Tiered Age-Based Tax Relief
The measure establishes a progressive exemption structure that scales upward with the homeowner's age, reaching up to $30,000 for residents 81 and older.
Connected Entities
Sources
www.legis.la.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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